In his new eponymous Fox sitcom, Bernie Mac follows the first rule for stand-ups moving into TV: “Comic, play thyself.”

“The Bernie Mac Show” debuts with back-to-back episodes at 8:30 and 9 tonight, settling into its regular time slot, 9-9:30 p.m. Wednesday, next week.

Mac is one of the country’s most in-demand comics, who made his reputation as a founding member of the “Kings of Comedy” tour. He’s had a handful of supporting roles in films, but this is his first serious foray into TV.

He chose the right person to help him, his show’s creator and executive producer, Larry Wilmore. Wilmore has been associated with many black TV comedies in recent years, including “In Living Color,” “The Fresh Prince of Bel Air” and “The PJs.”

Wilmore crafted a sitcom that echoes Mac’s real life. In the series, Bernie and his wife, Wanda, never wanted to raise kids. He’s a busy stand-up comic, while she just got promoted to vice president for AT&T.

But when his drug-addicted sister finally checks into rehab, Bernie and Wanda take in her three children, rather than letting them go to the state or foster care where “they’d have to share food with 40 other kids.”

Bernie isn’t ready to be a parent; he’s still very much a big baby himself. He still thinks he can be king of his castle, and do as he’s always done. In short, he’s in for a rude awakening.

An example is tonight’s second episode. After 5-year-old Bryanna’s birthday party, at which germs fly, Bernie gets sick on the very weekend he and his friends were planning a trip to Las Vegas. He wants to wallow in his misery, but being a parent doesn’t allow him that option, as Bryanna just wants to play.

He comes to realize there’s a big difference between being an occasional uncle and being a parent. Before, the visits always ended, and the children went home.

Mac offers many delicious insights as he painfully learns to be a parent. But although he doesn’t start with many of the tools a parent needs, he does begin with the most important one: love.

“Bernie Mac” ain’t “The Cosby Show” or “Full House.” But it is very funny, with some bits of wisdom mixed in as well.